Court directs government to ensure all filings in the upcoming GST Tribunal are done electronically for a paperless system.

Case Name:

C.C.E. AND S.T., Surat I Vs. Bilfinder Neo Structo Contruction Ltd. (GST SC Case)

Key Takeaways:

- The court emphasized the need for incorporating Information and Communication Technology (ICT) initiatives in revenue litigation.

- It directed the government to make e-filing universal for all appeals and proceedings before High Courts and revenue tribunals within three months.

- The court accepted the suggestion to make the GST Tribunal a green field institution with all filings done electronically from the start.

Issue:

Should the Union government take steps to ensure that all filings in the upcoming GST Tribunal are done electronically, making it a paperless institution?

Facts:

- The case involved tax disputes between the Commissioner of Central Excise and Service Tax, Surat I, and Bilfinder Neo Structo Construction Ltd.

- The Additional Solicitor General, Mr. Balbir Singh, submitted a note detailing the initiatives taken by the Union government to incorporate ICT in revenue litigation.

- Ms. Charanya Lakshmikumaran, counsel for the respondent, flagged the issue of the GST Tribunal and suggested that all filings should be done electronically from the inception.

Arguments:

- The Union government, through the Additional Solicitor General, highlighted the steps taken to incorporate ICT in revenue litigation.

- The respondent's counsel argued that since the GST Tribunal is a new institution, all filings should be done electronically from the start to make it a paperless system.

Key Legal Precedents:

The judgment does not explicitly cite any legal precedents.

Judgement:

The court issued the following directions:

1. The Union government must take all expeditious steps to ensure that filing by the government of all appeals and proceedings before the High Courts and revenue tribunals, including the CESTAT and the ITAT, should take place in the e-filing mode.

2. The High-Powered Committee shall take necessary steps to achieve the goal of making e-filing universal within three months where the government is in appeal.

3. The Union government shall take necessary steps to ensure that while the modalities for the GST Tribunal are being put in place, they shall include the requirement that all filings should be in the electronic mode exclusively, and the tribunal should be paperless in its operations.

4. The court shall be apprised of the decisions taken in this regard on the next date of listing, which is 6th February 2023.

FAQs:

Q1: What is the significance of the court's decision regarding the GST Tribunal?

A1: The court's decision aims to make the GST Tribunal a fully digital and paperless institution from its inception. This aligns with the government's efforts to incorporate Information and Communication Technology (ICT) in revenue litigation processes.

Q2: Why did the court emphasize the need for e-filing in revenue litigation?A2: The court recognized the importance of leveraging technology to streamline processes and improve efficiency in revenue litigation. E-filing can help reduce delays, improve accessibility, and promote transparency in the judicial system.

Q3: What is the timeline given by the court for implementing e-filing in revenue litigation?

A3: The court directed the High-Powered Committee to take necessary steps to achieve universal e-filing within three months where the government is in appeal before High Courts and revenue tribunals.

Q4: What is the role of the Union government in implementing the court's directions?

A4: The Union government must take expeditious steps to ensure that all filings by the government in appeals and proceedings before High Courts and revenue tribunals are done through the e-filing mode. Additionally, the government must ensure that the modalities for the GST Tribunal include the requirement for exclusive electronic filings, making it a paperless institution.

Q5: When will the court be apprised of the decisions taken regarding the GST Tribunal?

A5: The court has directed that it shall be apprised of the decisions taken regarding the GST Tribunal on the next date of listing, which is 6th February 2023.

1. Mr Balbir Singh, Additional Solicitor General has submitted a comprehensive note containing an updated status of the initiatives which have been taken by the Union government for the incorporation of ICT (Information and Communication Technology) initiatives in regard to revenue litigation. In order to facilitate wide public dissemination of these steps, a copy of the note shall form an annexure to the present order.

2 Apart from updating the Court on the further progress which would be made before the next date of listing, the Union government must now take all expeditious steps to ensure that filing by the Union government of all appeals and proceedings before the High Courts as well as the revenue tribunals, including the CESTAT and the ITAT should take place in the e-filing mode. The High-Powered Committee shall accordingly proceed to take

necessary steps to achieve the above goal so that e-filing can be made universal within a period of three months where the government is in appeal.

3. Ms Charanya Lakshmikumaran, counsel appearing on behalf of the respondent has also flagged the issue of the GST tribunal and submitted that since this is a green field institution, all filings right from the inception should be in the electronic form. The suggestion is worthy of acceptance.

4. The Union government shall take necessary steps to ensure that while the modalities for the GST tribunal are being put in place, they shall include the requirement that all filings should be in the electronic mode exclusively and that the tribunal should be paperless in its operations. This Court shall be apprised on the next date of listing of the decisions which are taken in that regard.

5. List the appeals on 6th February 2023.